Information for ruling 600015278
This section is Advance Tariff Ruling
- Start date
- 14 Apr 2026
- Expiry date
- 13 Apr 2029
- Commodity code
- 4903000000 (opens in new tab)
- Description
- The product is an activity pack for children. The product is packed into a reusable tin containing an embossed design with a plastic handle to carry the contents in. Size of the box 200mm x 165 mmx 65 mm. The tin has a colourful cardboard cover. Contents of tin - 2 Colouring and Activity books, both 32 pages. 50 stickers. 5 x double-ended colouring pencils. 10 x felt-tip pens.
- Keywords
-
- FELT TIP PENS
- TIN
- FOR CHILDREN
- WITH STICKERS
- PENCILS
- PENS
- PUT UP FOR RETAIL SALE
- BOOKS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table(Reg 3(1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 4903 - Children's picture, drawing or colouring books. GIR 3(b) has been used as the colouring book is considered to be the essential character. GIR 5(b) has been used to identify the type of packaging, tin box with handle, and cardboard. Also classified in accordance with: Chapter 49 Note 6 Harmonised System Explanatory Notes (HSENs) to heading 4903.